Budget

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  • UK Budget 2009 Restricted access

    Article

    Last Reviewed: 23 April 2009 / Submitted: 23 April 2009

    The UK Budget 2009 was released on Wednesday 22 April 2009. As usual, Simmons & Simmons has provided an overview and expert commentary on those tax aspects of the Budget which are of particular interest to the business community.

  • UK Pre Budget Report 2008 - Simmons & Simmons Review Restricted access

    Article

    Last Reviewed: 25 November 2008 / Submitted: 24 November 2008

    A review of selected tax measures announced as part of the pre budget report given by the Chancellor of the Exchequer on 24 November 2008.

  • UK Budget 2008: confirmation of increased R&D tax relief Restricted access

    Article

    Last Reviewed: 20 March 2008 / Submitted: 20 March 2008

    In UK Budget 2008, the Chancellor confirmed that increases to the rates of R&D tax relief for all companies first announced in Budget 2007 will go ahead.

  • Budget 2008 - capital markets Restricted access

    Article

    Last Reviewed: 19 March 2008 / Submitted: 19 March 2008

    Last week`s Budget contained little major news for capital markets and structured finance transactions. However, there were a few points of detail of interest tucked away in the 107 Budget Day press releases.

  • Budget 2008 – impact on financial services Restricted access

    Article

    Last Reviewed: 14 March 2008 / Submitted: 14 March 2008

    The Budget contained a number of proposals (some new and some already long in the public domain) of relevance to the asset management sector, including an extension of a VAT exemption which may affect some fund managers` VAT recovery position.

  • Budget 2008 – real estate tax Restricted access

    Article

    Last Reviewed: 14 March 2008 / Submitted: 14 March 2008

    This year`s Budget contained a number of tax announcements relevant to the commercial real estate sector. The more important of these announcements are summarised in this article.

  • UK Budget 2008 Restricted access

    Article

    Last Reviewed: 13 March 2008 / Submitted: 13 March 2008

    The UK Budget 2008 was released on Wednesday 12 March 2008. As usual, Simmons & Simmons has provided an overview and expert commentary on those tax aspects of the Budget which are of particular interest to the business community.

  • 2008 Italian Budget – international aspects Restricted access

    Article

    Last Reviewed: 25 January 2008 / Submitted: 25 January 2008

    The 2008 Italian Budget introduces significant new measures into Italian tax law affecting inter alia interest deductibility, dividend taxation, transfers of going concerns and the participation exemption.

  • Private equity following the Pre Budget Report Restricted access

    Article

    Last Reviewed: 12 October 2007 / Submitted: 12 October 2007

    The October 2007 Pre Budget Report was keenly awaited by those in the private equity industry expecting significant changes to their tax position (particularly the taxation of carried interest) to be announced. Whilst the Pre Budget Report did not disappoint, and important changes have been announced to capital gains tax and the tax treatment of non domiciled individuals, many in the private equity industry may be relieved that the measures were less draconian than expected.

  • UK Pre Budget Report 2007 - Simmons & Simmons Review Restricted access

    Article

    Last Reviewed: 30 October 2007 / Submitted: 09 October 2007

    A review of selected tax measures announced as part of the pre budget report given by the Chancellor of the Exchequer on 09 October 2007.

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